Becoming a CPA<br/>—How to Attract University Students to the Accounting Profession Using Theory of Planned Behavior?

Abstract

The purpose of this study is to determine the relative importance of factors that attract university students to the accounting profession in Lebanon using Theory of Planned Behavior. The significance of this study is based on the previous research which has shown that “intrinsic factors” (attitude toward the behavior) and “parental influence” (subjective norms) are significant predictors of career choice of accounting students. Using a very large judgmental sample from business students focusing on accounting, the researchers in this study constructed a reliable and valid instrument having one item measuring intention to pursue accounting career in Lebanon, four items measuring self efficacy, another four items measuring social influence (subjective norms) and five items measuring attitude and behavioral beliefs. The multiple regression analysis retained “Subjective Norms” in the model and removed “Beliefs and Attitude towards Accountant and CPA”, “Self Efficacy”, and “Perceived Behavioral Control”. The current study showed that path analysis was not an acceptable fit of data. All predictors (paths) except the direct effect between “Subjective Norms” and “intention to pursue accounting career in Lebanon” should be deleted from the model. Findings of this study support that Hypothesis 1—Subjective Norms (perceived social pressure to become or not become CPA) will be a significant positive predictor of intention to Pursue a CPA Career. Furthermore, the current study provided implications for policy making and for further research.